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TO THi: 



m:e:m:oria_l 



OF THE 



I^AX-PAYERS" CONVENTION, 



ADDRESSED TO THE 



HONORABLE THE SENATE AND HOUSE OF REPRESENTATIVES 



OF THE 



inS^ITED ST^TKS. 



COLUMBIA, S. C: 

REPUBLICAN PRINTING COMPANY, JOB PRINTERS. 

i^ 1874. 



-4. I ,"-T' 



R E F J J Y 

TO Till-; 



MEIORIAL OF THE TAX-PAYERS' COPENTIOi 



To the Honorahk Ike Senate and Home of Representatives 

r.„„, ■ •.■ . of^^^ United States : 

Certain ctizens ot South Carolina, styling themselves " The Tax- 

^Z^^.'^TtT'" '''^.^"\"<^-°'--'-^d yo">- honorable bodies to 
g.ant them relief from unjust burdens and oppressions, alleged bv them 
to have been .mposed by the Republican State Government, we, Ihe un 

ie3iTs :, r ''^ T' ?"''''' ^^""""^'^ °^ "'« Unio,; Repub- 
lican pa, ty of South Carolina, beg leave most respectfully to subm t to 

your honorable bodies the following counter statement and reply thereto • 
1 he memorialists of the Tax-Payers' Convention state " thL upon the 
reconstruction of the State Government *******, 
inteuded by Coutrress "'**** *i, * .1 ... ""' 

m-snnt.. • r, , , . that they would become partak- 

e.s of the rights enjoyed by citizens of the United States and other State 
governments. otdie 

The memorialists have only themselves to blame that the intention of 
Congress in this respect was not carried out. The Republiear h , 
State earnestly invited them at that time to aid by their intelligence an 
experience in the work of reconstruction, but they contemptuou Iv de 
cbned, assigning the same reasons that were afterwards given bv GeLral 
\\ ade Hampton, in the Democratic National Convention of ]«68_tha 
the reconstruction Acts were unconstitutional, null and void. They then 

\ ice-President, that he would overturn them with the sword 

Thestatement that " the annual expenses of the Government have ad- 
vanced from four hundred thousand dollars before the war to two mil ions 
and a half at the present time," is entirely incorrect, and the it ms f 
expenditures given to illustrate and prove this statement are wholly inac 
curate and untrue, and skillfully selected to deceive. 

The year 1865-60 is given in such a manner as to convey the imnres- 

r; 1873 r'^"'-'"''" "\'"V'^ ""''' ^'^ '"^ two years, espeluv 
»hen 1873 only ,s given at the head of the other column, so as to show 

that It IS unquestionably for one year. Why was not 1872-73 given to 
correspond with 1865-66? ^ 



In the next place, the appropriations and expenditures of 1865-66, 
under the provisional government establislied by ex-President Johnson, 
are no criterion whatever of the regular annual expenses of this State 
government before the war. That was the year immediately after the 
Tvar, when there was an unsettled and chaotic condition of things, and 
the expenses of the State government were, therefore, exceedingly light. 
Tlie presence and supervision of the military also relieved the State of a 
large portion of her usual regular expenses. 

The items of expenditures given for 187o are totally and wholly 
incorrect. The period alluded to is evidently the fiscal year beginning 
November 1, 1872, and ending October 31, 1873. At the beginning of 
that fiscal year, the present administration came into power. The 
previous administration left debts of two or three previous years, 
amounting to one million two hundred and thirty-three thousand 
nine hundred and ninety-six dollars ($1,283,99()), which the present 
administration had to provide for, in addition to their own regular 
annual expenses. These annual expenses during the fiscal year above 
referred to were, as shown by the appropriations, one million one hundred 
and eighty-four thousand three hundred and seventy-six dollars ($1,- 
184,376,) which, with the deficiencies of $1,233,996, made a sum of $2,- 
418,872', which the present administration was called upon to pay during 
the fiscal year 1872-73. Of this amount, $1,719,728.37 was paid, leaving 
:i balancc^of $689,143.63 unpaid. 

We present a true statement of the appropriation of the fiscal year 
before the war, beginning October 1, 1859, and ending September 30, 
1 ,S00, and the fiscal year beginning November 1, 1 872, and ending October 
:n 1873 that are pro])erly chargeable to those respective fiscal years: 

1859-60 1872-73 

Salaries ^ ^^'^^^^ ^ ''''^'' 

Contingents '-'^'^^^> ^^'^*^^^^ 

J, u. 1.. 75 000 300,000 

bree schools j-^v./v , 

State Normal School «.704 25,000 

Deaf, dumb ami bliml 8,000 15,000 

Military academies 30,000 

Military contingencies 100,000 20,000 

Roper Hospital '^^^^^ 

State Lunatic Asylum '^'^^^ 

State Normal and High School 5,000 

Jurors and Constables '^^600 

State Orphan House (colored) '^^'^^on 

State Penitentiary ^„J1 

cj 1 • ' 1S4 427 444,/ 8 < 
Sundries xn^,^^i ^ j^ 

"$61~8^31 $1,184,876 



3 



Remember that the appropriation of 1859-60 represents r/o" value 
By the census of 18ti(>, there were iu South Carolina at that time 301,- 
214 free populatiou aiul 402,406 slaves. By the census oi 18^0, therr 
were 705,606 free population. Now. " re.neniber," in the eloquent lan- 
,rua-e of another, " that in 18(30, 402.40<i souls, now a part of our body 
politic, voters amenable to our laws, the cost of governing whom .s now 
chargeable to the government of our State, were, in 1860, chattels, mer- 
chandise, with not one civil or natural right which wh,le men «ere 
bound to respect. In 1860, the slave was no charge on tne State (gov- 
ernment, save when he was huug for some petty unsdemeanor, and the 
Ktate compelled to pay his loss." . , , 

It would be, therefore, but just and fair to divide the amount appro- 
priated in 1859-60, vi/,.; $618,231, by the then free population, o0i,.14, 
and it will be found that the cost of governing each citizen was ?j-.Oo , 
and then divide the amount appropriated in 1872-73 by the free popula- 
tion now, viz..: 705,606, and it will be found that the cost of governing 
each citizen is $1.67-$2.05 in 1859-60, during the boasted Democratic 
period, and $1.67 in 1872-73, under the so-called corrupt Kadical rule 
L difference of 38 cents per capUa iu favor of the latter. ''O/'-^ 't ' ;« 
Democrats had the same number of free citizens to govern in 18o9-60 
that the Republicans had in 1872-73, it would have cost them $261,- 
616.30 more than it has cost us. 

The State having been organized upon a free basis necessarily created 
a lar-ver number of officers, and, therefore, a larger amount ot salaru-s. 
We are not ashamed of the fa'ct that our appropriation for schools in 
1872-73 is four times greater than in 1859-60. Ignorance was the 
corner-stone of slavery, and essential to its perpetuity, but knowledge 
prevents the existence of that " sum of all v.Uanies 

Now in every hamlet and village of our State " the schoolmaster is 

^'iriSST the number of schohirs attending the free schools was only 
19 :m, while in 1873 the number of scholars attending the schools was 
85J5:Uof which 37,218 were white, 46,535 colored.) 

It will also be observed that there were no appropriations for tiie b ate 
Lunatic Asylum and Penitentiary in 1850-60. The Lunatic A.^lum 
was then supported by the friends of its wealthy inmates and the Coun- 
tie^ But in 1872-73 this was found to impair the efhciency ot the in- 
stitution, and the State assumed its support and made liberal appropna- 
tion for its unfortunate patients. ., ^. n i 

The erection of the Penitentiary was not begun until alter the war, and 
there was, therefore, no appropriation for it in 18o9-G(). 

The appropriation in 1872-73 for military purposes was but $20,000 
We had no occasion to appropriate $130,000 for military academies and 



4 

contiDgencies, in order to furnish nurseries to train the young to strike at 
the nation's life, and to purchase material for the war of secession. 

There was no appropriation in 1859-60 for a colored State Orphan 
House. The colored orphans that were then uncared for were free, but 
their parents, when living, were heavily taxed to support white orphans, 
while their own children, after their death, were neglected. 

To show the unjust and adroit manner in which the statement of ex- 
penditures has been manipulated by the memorialists of the Tax-Payers' 
Convention for their purposes of deception, we furnish a statement care- 
fully compiled from the official records of the expenses of the State gov- 
ernment before the war and the first three years after : 

1851-1852 $463,021 78 

1852-1853 482,974 67 

1853-1854 533,123 20 

1854-1855 484,883 29 

1855-1856 591,145 98 

1856-1857 608,294 85 

1857-1858 1,036,924 39 

1858-1859 908,698 02 

1859-1860 967,968 57 

1865-1866 266,248 04 

1866-1867 474,453 57 

October 1, 1867, to April 30,1868 $340,415 00 

Balance , 265,727 96-606,142 96 

These figures do not include interest on the public debt or the heavy 
expense incurred by the military of the United States. 

The statement that " it has been openly avowed by prominent mem- 
bers of the Legislature that the taxes should be increased to a point 
which will compel the sale of the great body of the land and take it 
away from the former owners," is not correct. 

It is, however, a fact that the present system of taxation, like that of 
almost all civilized countries, is based chiefly upon real estate. In the 
days of slavery before the war it was not so. Taxes were levied by the 
large planters, who absolutely controlled the State, upon trades, profes- 
sions, free colored persons, a mere nominal per capita tax upon slaves, 
and upon the lands assessed at one-tenth their true value. 

This method of taxing lands enabled the planters to acquire and retain 
large and uncultivated tracts of land, and thus form that most danger- 
ous of all oligarchies — a landed aristocracy. 

It was from this class that secession and the war sprung. Our present 
method of taxation very naturally and properly prevents the perpetua- 
tion of ttiis system, w^hich is so repugnant to our Republican institutions. 



It is stated that " the fruit of this policy is shown in the fact, stated 
by the Comptroller General in his ofli( ial report, that for default in pay- 
ment of taxes for the year 1872 alone, 268,52') acres of land were for- 
feited to the State, and this result proves the fallacy of the belief that 
the policy pursued promotes the elevation of the black population, and 
the ac(|uisition by them of the lands thus virtually confiscated." 

AVe admit with regret that it is a fact that there seems to be a com- 
bined determination on the part of the owners of the land to permit their 
uncultivated and unproductive lands to be forfeited to the State for the 
non-payment of taxes rather than sell thorn to the colored people. They 
seem resolved to prevent the colored people from becoming land-owners 
unless they can control their labor and political o{)inions. The colored 
men have labored long and faithfully, and with but little remuneration, 
and have produced as large cro{)s since the war as in any year previous, 
as shown in the statistics and admitted by all ; and yet the land-holders 
of the State are not satisfied unless they can reduce them to a condition 
of serfdom or virtual slavery, and control their labor. 

The assessment of property in some Counties of the State has given 
rise to complaints, and been considered excessive. There is a prompt and 
complete remedy for all unjust assessments that may have been made by 
subordinate officers. The Comptroller General and the Legislature have 
politely and patiently listened to the representations made by those who 
consider themselves aggrieved thereby, and immediately corrected the 
wrong where it has been shown to be such, as is seen in the case of the 
County of Marion, that has petitioned the Legislature and Comptroller 
General for relief. 

The debt of the State under the Ropublican administration that con- 
trolled the State from LS6S to 1(S72 has been increased from $5,000,000 
to $10,000,000, but S0,O00,()Oi) of that amount has been declared by the 
present Legislature to have been issued by the ofliccr who had the mat- 
ter in charge without authority of law, and has, therefore, been pro- 
nounced illegal. This leaves the unquestionably valid debt at $10,- 
000,000. Of this amount $5,000,000 were issued by the Democrats and 
$5,000,000 by the Re])ublicHns who were in power i'rom 1868 to 1872. 
But of the amount issued by the Republicans, they are only really re- 
sponsible for $1,700,000, issued for the "relief of the Treasury" and the 
"Land Commission." The remaining $3,300,000 were issued to pay the 
past due interest on the debt that had accrued previous to their accession 
of power, and to redeem the bills of the Bank of the State that had been 
issued before the war, and also to redeem the "bills receivable" that had 
been issued during the Democratic administration of Governor Orr, pre- 
vious to reconstruction. The Republicans, therefore, found on their ac- 
cession to power in 1868 i\ funded debt of $5,000,000 and ^floating debt 



ofS3,300,000, which they funded and increased ^1,700,000, for ^^hlch 
alone' they are responsible— making a total of $10,000,000. 

A constitutional amendment was proposed by the General Assembly, 
at its session in 1871-72, to prohibit the increase of the State debt, unless 
with the consent of two-thirds of the qualified voters, which amendment 
has been adopted and is now a part of our organic law. ^ 

The State has issued bonds amounting to $700,000 for the Land Com- 
mission, as above referred to, to purchase lands for sale in small farms 
to the poor. This beneficent object has accomplished much good. 

The statement that " the appropriations made in one year for the 
work (I e., printing) done, or to be done, by these two orticials (i. c, the 
Clerks) amounted to $475,000, exclusive of $100,000 for publishing the 
laws," is wholly incorrect. 

The present Legislature, during the session of 1872-73, made appro 
priations for $450,000, for printing and advertising the laws as follows : 

For publishing the following works, ordered by the General Assembly 
of 1870-71 and 1871-72: 

5 volumes of the Statutes of the State, (embracing a perio.l 
of thirty years). 

3,500 copies of Kevised Statutes. 

5,000 copies Ku Klux Trials. 

5,000 extra reports Joint Special Investigating Committee. 
2 volumes Supreme Court Decisions. 

1,000 extra copies of reports and resolutions of the (ieneral 
Assembly, and sundry books and documents ordered 
by the Executive departments • $2^0,000 

Advertising the laws in almost all the newspapers of the State, 
ordered by the General Assembly of 1870-71 and 
1871-72 ; :'''^' 

For the regular printing for the fiscal year 1872-<3 .^..^ 100 000 

For advertising the laws passed at the session of 1872-73.... 2^_^ 

n. , 1 $450 000 

1 1 a 1 ^ 

It will be seen that these appropriations, though made in one year, 
are for work ordered and performed during a period of three years. 

The works for which the appropriation of $250,000 was made, were 
extraordinary, and will not probably occur again for twenty year. 
Thus it will be seen that the ai)propriations that are properly chargeable 
for work done during the fiscal year are $125,000, instead of $575,000. 

It is stated that the total appropriations for public print-ng made by 
the Legislature of South Carolina, during a period of sixty years, from 
1800 to 1859, is $271,180. This statement is not correct; but, even if 



it were, is it a cause for boastfulness, that but that amount was expended 
for printing during the sixty years that the people were kept in igno- 
rance, and no public information disseminated amongst them for their 
eidightenment and elevation? We think not. 

It is stated that " the Committees have received large sums as compen- 
sation for reporting favorably on private Bills." Whatever corruption 
may exist in the Legislature is to be attributed to the Democrats as well 
as the Republicans. They never hesitate to offer bribes when they have 
a private Bill to pass. But corruption existed long before the advent of 
the Republican party of this State into power, only it was carried on 
then with thi^ artistic skill of more expcrienccul operators, and not easily 
seen. 

The reference to the judicial department calls for a special notice. 
The judges of the Supreme and Circuit Courts of this State number eleven , 
eight of whom are natives. These gentlemen held positions of trust and 
honor during the days of the Confederacy, but have shown the patriotic 
wisdom since the war to accept the situation, and lend their learning and 
influence to aid the work of reconstruction. 

For this course, they have been pursued with unrelenting hate and 
vigor, and every possible insult ofl^ered them by those who do not desire 
to see the work of reconstruction successful. 

Of the remaining three, one was selected as the candidate for Governor 
in 1870 by the party which the tax-payers represent, and the learning 
and ability of the other two have never been questioned. 

The allusion to the executive department, being general, calls for no 
specific answer iVom us. It simply amounts to this, when divested of its 
s[)lecn and misre])resentations, that the Republicans are in power and 
control the State, and they do not. Their complaints remind us most 
forcibly of the reply of that pi-o found and astute statesman. Prince Bis- 
marck, to the Papal hierarchy, who complained of the oppressive nature 
of the Prussian laws : " Unfortunately," says he, " you are accustomed 
to complain of oppression when not permitted to lord it over others." 

The gentlemen who have assembled in this Convention, constituting- 
themselves the peculiar representatives of the so-called tax-payers, are 
not what they would have the country believe. They are the prominent 
politicians of the old regime — the former ruling element of the State — 
who simply desire to regain the power they lost by their folly of secession. 
They are not endorsed by the masses of the sober, thinking white Demo- 
crats of the State, who look upon their action as unwise and ill-timed. 
We will state a well-known fact in proof of this : 

The Democratic members of the Legislature, numbering thirty-one, 
held a caucus and unanimously resolved not to participate in the pro- 
ceedings of the Convention, and addressed a letter to the President, ad- 



8 

vising against the calling of the Convention as unwise and injudicious. 
The letter was received, and the President replied, regretting that they 
had not informed him of their intention previous to the meeting of the 
Executive Committee that had already called the Convention together. 
The Republicans admit the existence of evils amongst them. They 
acknowledge they have committed mistakes and errors in the past, which 
they deeply regret. But those mistakes and errors are being daily cor- 
rected, and they see no necessity whatever to resort to the desperate rem- 
edies asked for by convention of the so-called tax-payers. There are 
enough able and good men among those who have the present charge of 
tlie government in their hands to right every existing wrong. They are 
determined to do so. 

In this work the difficulties under which they have labored have been 
naturally great, and have been increased ten-fold by the determined 
hostility and opposition of the Democratic party ever since reconstruc- 
tion. This is their third effort to regain power. First, they expected it 
through the election of Seymour and Blair; second, through the mid- 
night murders and assassinations of Ku Kluxism ; and now, thirdly, by 
the distortion and misrepresentation of facts, in order to create a public 
sentiment in their favor and obtain relief from Congress. 

Relying u})on the justice of our cause, we submit these facts to your 
impartial judgment. 

SAMUEL J. LEE, Chairman j^ro tem., 

8. A. SWAILS, 

^V. M. THOMAS, 

JOSEPH CREWS, 

H. H. ELLISON, 

P. R. RIVERS, 

JOHN R. COCHRAN, 

ROBERT SMALLS, 

E. W. M. MACKEY, 

JOHN LEE, 

H. L. SHREWSBURY, 

GEORGE F. McINTYRE, 

AVILSON COOK, 

JOHN H. McDEVITT, 

A. W. HOUGH, 

Y. J. P. OWENS, 

C. SMITH, 

H. J. MAXWELL, 

THAD. C. ANDREWS, 

P. C. FLUDD, 

J. S. MOBLEY, 

M. L. OWENS, 

E. S. J. HAYES, 

C. M. WILDER. 



LIBRARY OF CONGRESS 




